Elements: Part 1
- Owners’ equity:share capital and reserves
- Fair value measurement
- Revenue from contractswith customers
- Provisions, contingent liabilities and contingent assets
- Income taxes
- Financial instruments
- Share-based payment
- Accounting and financial specialists, professionals and practitioners who wish to develop a greater understanding of the key concepts and applications of IFRS.
- Those aiming for organisational adoption of IFRS to enable greater fluency in their financial reporting and establish a global understanding of their accounting practice in an increasingly internationalised business world.
- Accounting and finance staff of entities that have been mandated to be IFRS compliant.
Upon completion of this course, you will be able to understand:
- The element of equity in financial statements, its various components and the accounting for transactions that give rise to these components.
- Accounting requirements for IFRS 13 FairValue Measurement.
- Accounting requirements for IFRS 15 Revenue from Contracts with Customers.
- Accounting requirements for IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
- Accounting requirements for IAS 12 Income Taxes.
- Accounting requirements for IFRS 9 Financial Instruments.
- Accounting requirements for IAS 32 FinancialInstruments: Presentation.
- Accounting requirements for IFRS 7 FinancialInstruments: Disclosures.
- Accounting requirements for IFRS 12 Share-based Payment.